| Tandy Leather Factory, Inc. |
| 1900 Southeast Loop 820 |
| Fort Worth, Texas 76140 |
November 23, 2010
VIA EDGAR AND FACSIMILE (703-813-6963)
John Reynolds
Assistant Director
Office of Beverages, Apparel and Health Care Services
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
| | Re: | Tandy Leather Factory, Inc. |
| | Form 10-K for Fiscal Year Ended December 31, 2009 |
Dear Mr. Reynolds:
This letter addresses the comments of the Staff of the United States Securities and Exchange Commission (the “Commission”) as set forth in a comment letter dated November 10, 2010 (the “Letter of Comment”) regarding the Annual Report on Form 10-K of Tandy Leather Factory, Inc. (the “Company”) filed with the Commission on March 26, 2010. The Company is preparing a response to the Letter of Comment and hereby requests an extension until December 8, 2010 to file such response.
| | Very truly yours, |
| | |
| | /s/ Jon W. Thompson |
| | Jon W. Thompson |
| | Chief Executive Officer and President |
